Tax law is a branch of public law that studies legal standards by which the state exercises its power of taxation for the purpose of obtaining income individuals that serve to cover public spending for the sake of attaining common good.
The contents of the tax law is divided into a general part that covers the material and the formal or procedural nature, among which are: the principles of constitutional tax, sources of standards, the implementation of time and space, the classification taxes and their characteristics, methods of determining the tax base, tax violations and penalties, the extension of debt-collection procedures, inspection and review of administrative acts.
Cartagena de Indias, is preparing to welcome all those interested in this branch of law, to all members of the Institute, individuals and organizations interested in the study of tax law and public finances, which will attend the XXXV COLOMBIAN TAX LAW CONFERENCE to be held during the 16, 17 and February 18, 2011.
The Colombian Institute of Tax Law has been developing for forty-seven years a constant work of research and study of tax law in order to help improve the Colombian tax system. Within this context, the Institute held annually Days Colombian Tax Law, in order to disseminate and discuss the most current academic topics and relevance to the development of tax law and of public finances in Colombia.
The speakers, selected by the Academic Committee of the Institute in regard to academic and professional merit, are distinguished and leading experts in the subjects they discussed. For its part, the subjects were chosen for their timeliness and relevance, and because they are matters that require further research towards the right tax and public finance.
